Alpani cm: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Alpani cm
Largest movements
- Stocks and contracts -€14,794
down €14,794 (-62.7%), from €23,607 to €8,813
- Receivables within one year +€9,454
up €9,454 (+22.7%), from €41,637 to €51,091
of which Trade receivables: +€9,204
- Cash -€3,397
down €3,397 (-28.2%), from €12,027 to €8,630
mainly Trade debts (-€10,750) and Receivables within one year (-€9,454)
- Tangible fixed assets -€2,471
down €2,471 (-57.8%), from €4,277 to €1,806
of which Furniture and vehicles: -€2,347
- Trade debts -€10,750
down €10,750 (-36.4%), from €29,500 to €18,750
- Profit (loss) carried forward -€1,990
down €1,990 (-10.3%), from -€19,268 to -€21,258
- Other debts +€1,532
up €1,532 (+357%), from €429 to €1,961
- Gross operating margin +€1,098
up €1,098 (+538%), from €204 to €1,302
- Financial charges -€108
down €108 (-78.3%), from €138 to €30
- Other operating charges +€72
up €72 (+9.4%), from €767 to €839
- Financial income +€46
up €46 (+2,320%), from €2 to €48
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,588 | €70,380 | -€11,208 | -13.7% |
| Fixed assets | 21/28 | €4,317 | €1,846 | -€2,471 | -57.2% |
| Tangible fixed assets | 22/27 | €4,277 | €1,806 | -€2,471 | -57.8% |
| Furniture and vehicles | 24 | €3,781 | €1,434 | -€2,347 | -62.1% |
| Other tangible fixed assets | 26 | €496 | €372 | -€124 | -25.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €77,271 | €68,534 | -€8,737 | -11.3% |
| Stocks and contracts in progress | 3 | €23,607 | €8,813 | -€14,794 | -62.7% |
| Stocks | 30/36 | €23,607 | €8,813 | -€14,794 | -62.7% |
| Amounts receivable within one year | 40/41 | €41,637 | €51,091 | +€9,454 | +22.7% |
| Trade receivables | 40 | €27,363 | €36,567 | +€9,204 | +33.6% |
| Other amounts receivable | 41 | €14,274 | €14,524 | +€250 | +1.8% |
| Cash at bank and in hand | 54/58 | €12,027 | €8,630 | -€3,397 | -28.2% |
| Total equity and liabilities | 10/49 | €81,588 | €70,380 | -€11,208 | -13.7% |
| Equity | 10/15 | €12,659 | €10,669 | -€1,990 | -15.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,927 | €11,927 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €11,927 | €11,927 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €9,927 | €9,927 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€19,268 | -€21,258 | -€1,990 | -10.3% |
| Amounts payable | 17/49 | €68,929 | €59,711 | -€9,218 | -13.4% |
| Amounts payable after more than one year | 17 | €39,000 | €39,000 | = | 0.0% |
| Financial debts | 170/4 | €39,000 | €39,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,929 | €20,711 | -€9,218 | -30.8% |
| Trade debts | 44 | €29,500 | €18,750 | -€10,750 | -36.4% |
| Suppliers | 440/4 | €29,500 | €18,750 | -€10,750 | -36.4% |
| Other amounts payable | 47/48 | €429 | €1,961 | +€1,532 | +357% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,471 | €2,471 | +€0 | 0.0% |
| Other operating charges | 640/8 | €767 | €839 | +€72 | +9.4% |
| Gross operating margin | 9900 | €204 | €1,302 | +€1,098 | +538% |
| Operating profit (loss) | 9901 | -€3,034 | -€2,008 | +€1,026 | +33.8% |
| Financial income | 75/76B | €2 | €48 | +€46 | +2,320% |
| Recurring financial income | 75 | €2 | €48 | +€46 | +2,320% |
| Financial charges | 65/66B | €138 | €30 | -€108 | -78.3% |
| Recurring financial charges | 65 | €138 | €30 | -€108 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,170 | -€1,990 | +€1,180 | +37.2% |
| Profit (loss) for the period | 9904 | -€3,170 | -€1,990 | +€1,180 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,170 | -€1,990 | +€1,180 | +37.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.